| Course Title | Code | Semester | L+U Hour | Credits | ECTS |
|---|---|---|---|---|---|
| General Accounting | ORT2113 | 2. Semester | 2 + 2 | 3.0 | 5.0 |
| Prerequisites | None |
| Language of Instruction | Turkish |
| Course Level | Associate |
| Course Type | |
| Mode of delivery | Face to Face |
| Course Coordinator |
Assist. Prof. Dr. Ayşe SOY TEMÜR |
| Instructor(s) |
Ayşe SOY TEMÜR |
| Assistants | |
| Goals | Balance sheet and income statement, financial statements, information gathering accounts, accounting also recording tools, basic concepts of accounting, generally accepted accounting principles, the accounting process, specifying the assets and liabilities related to the registration process showing the general temporary balance regulation of |
| Course Content | Definition of Accounting and Functions, Basic Concepts of Accounting, Accounting Concepts, Basic Financial Statements, Journal Book, Current Assets, Fixed Assets, Short-Term Liabilities and Inventory Operations, Long Term Liabilities and Inventory Operations, Equity, Income and Expenses Concepts, Cost of Sales Statement, Income Statement, Balance Sheet Analysis of. |
| Learning Outcomes |
- the basic concepts of accounting and recognize documents - Understanding the functioning of the accounts in the Chart of Accounts and make records - to regulate temporary trial - It can keep accounting records around the principles of transparency and periodicity. - Accounting balance sheet, income and expense statement can create. - Learn about accounting procedures and principles. - Can create main and sub-accounts related to accounting in business life. |
| Week | Topics | Learning Methods |
|---|---|---|
| 1. Week | Business and Accounting Concepts, Basic Concepts of Accounting | Course Hours |
| 2. Week | Generally Accepted Accounting Principles | Course Hours |
| 3. Week | Monthly, Temporary and Definite Balances with Balance Sheet and Income Table | Course Hours |
| 4. Week | Elimination of Accounting Process and Accounting Records Errors | Course Hours |
| 5. Week | Uniform Chart of Accounts, and Definition of Accounts | Course Hours |
| 6. Week | Account Concept and Operation | Course Hours |
| 7. Week | Registration of Active Accounts | Course Hours |
| 8. Week | Registration of Passive Accounts | Course Hours |
| 9. Week | Registration of Passive Accounts | Course Hours |
| 10. Week | Continuous and Intermittent Inventory Methods | Course Hours |
| 11. Week | Continuous And Intermittent Inventory Related Applications | Course Hours |
| 12. Week | Operation and Examples of Income Statement Accounts | Course Hours |
| 13. Week | Preparation of General Temporary Mizan | Course Hours |
| 14. Week | Monographs with General Temporary Layout | Course Hours |
| Mahmut KALENDEROĞLU, General Accounting, Karacan publishing, |
| Erdoğan AYDER, İbrahim ÖZÇELİK, General Accounting and Uniform Practice Examples, Murathan publishing house, |
| Sami KARACAN, Intertemporal Transactions in Accounting, Umuttepe Publications |
| Program Requirements | Contribution Level | DK1 | DK2 | DK3 | DK4 | DK5 | DK6 | DK7 | Measurement Method |
|---|---|---|---|---|---|---|---|---|---|
| PY1 | 3 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60,40,60,60,40,60,40,60,40,60,60,40,60,40,60 |
| PY2 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,60,60,40,60,40,60,40,60,60,40,60,60,40,60 |
| PY3 | 5 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 60,40,60,40,60,40,60,40,60,60,40,60,40,60,40,60 |
| PY5 | 4 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 40,60,60,40,60,40,60,40,60,60,40,60,40,60,40,60 |
| 0 | 1 | 2 | 3 | 4 | 5 | |
|---|---|---|---|---|---|---|
| Course's Level of contribution | None | Very Low | Low | Fair | High | Very High |
| Method of assessment/evaluation | Written exam | Oral Exams | Assignment/Project | Laboratory work | Presentation/Seminar |
| Event | Quantity | Duration (Hour) | Total Workload (Hour) |
|---|---|---|---|
| Course Hours | 14 | 4 | 56 |
| Preparation, After Class Study | 14 | 2 | 28 |
| Research | 14 | 1 | 14 |
| Other Activities | 13 | 1 | 13 |
| Midterm 1 | 1 | 1.25 | 1.25 |
| Homework 1 | 14 | 1 | 14 |
| Final | 1 | 1.25 | 1.25 |
| Total Workload | 127.5 | ||
| ECTS Credit of the Course | 5.0 | ||
